The total or partial relief from import duties provided for in Article 148 shall be effected by deducting from the amount of the import duties applicable to the compensating products released for free circulation the amount of the import duties that would be applicable on the same date to the temporary export goods if they were imported into Kosovo from the country in which they underwent the processing operation or last processing operation. The total or partial relief from import duties provided for in Article 154 shall not be granted where one of the conditions or obligations relating to the outward processing procedure is not fulfilled, unless it is established that the failures have no significant effect on the correct operation of the said procedure. The total or partial relief from import duties provided for in Article 154 (1) shall be granted only where the compensating products are declared for release for free circulation in the name of or on behalf of:ī) any other person established in Kosovo provided that that person has obtained the consent of the holder of the authorization and the conditions of the authorization are fulfilled. The Customs shall set either the rate of yield of the operation or, where necessary, the method of determining that rate. Systems/methods used for calculation of import duties They may extend that period on submission of a duly substantiated request by the holder of the authorization. The Customs shall specify the period within which the compensating products must be re-imported into Kosovo. Period for re-import of compensating goods Harm the essential interests of Kosovo processors (economic conditions) where authorization to use the outward processing procedure is not liable to seriously.Have resulted from processing of the temporary export goods and where it is considered that it will be possible to establish that the compensating products.The outward processing procedure shall not be open to Kosovo goods: whose export gives rise to repayment or remission of import duties which, prior to export, were released for free circulation with total relief from import duties by virtue of end use, for as long as the conditions for granting such relief continue to apply.Īuthorization to use the outward processing procedure shall be issued at the request of the person who arranges for the processing operations to be carried out. ‘Temporary export goods’ means goods placed under the outward processing procedure Ī) Processing operations means the operations referred to in Article 118 (2) (c), first, second and third indents ī) Compensating products means all products resulting from processing operations Ĭ) Rate of yield means the quantity or percentage of compensating products obtained from the processing of a given quantity of temporary export goods. Temporary exportation of Kosovo goods shall entail the application of export duties,Ĭommercial policy measures and other formalities for the exit of Kosovo goods from Kosovo. The outward processing procedure shall be regulated by Article 148 to 164 of Customs Code of Kosovo. The outward processing procedure shall allow Kosovo goods to be exported temporarily from Kosovo in order to undergo processing operations and the products resulting from those operations to be released for free circulation with total or partial relief from import duties. The Kosovo Customs and Excise Code is published in both Albanian and English language. It does not store any personal data.The outward processing procedure is regulated by the Kosovo Customs and Excise Code, respective Article 148 to 164. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. The cookie is used to store the user consent for the cookies in the category "Performance". This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". The cookie is used to store the user consent for the cookies in the category "Analytics". These cookies ensure basic functionalities and security features of the website, anonymously. Necessary cookies are absolutely essential for the website to function properly.
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